Implementation of the Carcross/Tagish First Nations Goods and Services Tax

GST/HST Notices - Notice 229
December 2007

Effective December 17, 2007, another Yukon First Nation with a final agreement, the Carcross/Tagish First Nation, has imposed a First Nations Goods and Services Tax (FNGST) on their settlement lands.

As the FNGST is designed to work within the GST framework, no additional forms or changes to registration will be required and vendors will simply apply the FNGST in the same manner as the GST/HST.

Additional information on FNGST can be found in the publication, First Nations Goods and Services Tax (FNGST) (RC4365) and the GST/HST Notice 143R4 Application of the GST/FNGST to Yukon First Nations and their Members.

All technical publications related to the GST/HST are available on the CRA Web site at

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